Company Act, 2063
कम्पनी ऐन, २०६३
Also called Companies Act, 2006
The Act that governs the incorporation, management, share capital, meetings, accounts, audit and winding up of companies in Nepal, including banks incorporated as public companies.
Key provisions
Purpose: To make incorporation, operation and administration of companies simpler and more transparent, promoting investment. Authenticated 2063/07/24 (Act No. 18 of 2063); deemed in force from 2063/06/20.
Structure (selected chapters): 1 preliminary; 2 incorporation of company; 3 memorandum, articles and prospectus; 4 shares and debentures; 5 meetings; 6 board of directors; 7 books of accounts; 8 audit; 9 investigation; 10-11 voluntary and insolvency winding up; 12 protection of shareholders; 13 holding and subsidiary companies; 14 private companies; 15 single-shareholder companies; 16 foreign companies; 17 offences; 18 audit committee; 19 not-for-profit companies.
Exam focus: The NRB Level 4 syllabus asks only Chapters 2, 3, 7 and 8: how a company is registered, its memorandum and articles of association, prospectus, accounts and audit.
Link to banking: BAFIA requires BFIs to be public companies, so Company Act rules apply where BAFIA is silent; BAFIA prevails on matters it covers.
Amendments: 2064, First Amendment 2074, 2075 and the 2081 Act on economic and business environment reform and investment promotion.
In Nepal
Bank AGMs, board meetings, share issues, the company secretary role and audited financial statements all follow this Act together with BAFIA and NRB directives.
कम्पनीको संस्थापना, व्यवस्थापन, शेयर पूँजी, सभा, हिसाब, लेखापरीक्षण र खारेजी सम्बन्धी ऐन, जुन पब्लिक कम्पनीका रूपमा स्थापित बैङ्कमा पनि लागू हुन्छ।
मुख्य व्यवस्थाहरू
उद्देश्य: कम्पनीको संस्थापना, सञ्चालन र प्रशासन सरल र पारदर्शी बनाई लगानी प्रवर्द्धन गर्ने। प्रमाणीकरण २०६३।०७।२४, ऐन नं. १८।
मुख्य परिच्छेद: २ कम्पनीको संस्थापना; ३ प्रबन्धपत्र, नियमावली तथा विवरणपत्र; ४ शेयर र डिबेञ्चर; ५ सभा; ६ सञ्चालक समिति; ७ हिसाब किताब र लेखा; ८ लेखापरीक्षण; १०-११ खारेजी; १२ शेयरधनीको संरक्षण; १८ लेखापरीक्षण समिति।
परीक्षा: राष्ट्र बैङ्क तह ४ मा परिच्छेद २, ३, ७ र ८ मात्र।
बैङ्किङसँग सम्बन्ध: बैङ्क तथा वित्तीय संस्था पब्लिक कम्पनी हुनुपर्ने भएकाले बाफिया मौन रहेका विषयमा यो ऐन लागू हुन्छ।
संशोधन: २०६४, पहिलो संशोधन २०७४, २०७५ र २०८१।
नेपालमा
बैङ्कको साधारण सभा, सञ्चालक समितिको बैठक, शेयर निष्काशन र लेखापरीक्षित वित्तीय विवरण यस ऐन र बाफियाअनुसार हुन्छन्।
Related
Sources
In the syllabus: NRB L4 3.6 (Chapters 2, 3, 7 and 8); ADBL L4 7; RBB L6 Admin 3.1; NBL CA syllabi
Updated